DIDIER LESLIE: what changed
DIDIER LESLIE
Largest movements
- Receivables within one year +€54,028
new in 2025: €54,028
of which Other amounts receivable: +€32,647
- Receivables after one year -€42,128
no longer reported in 2025 (was €42,128)
of which Trade receivables: -€24,664
- Cash -€24,862
down €24,862 (-36.2%), from €68,595 to €43,733
mainly Receivables within one year (-€54,028) and Tax, wage and social debts (-€20,942)
- Tangible fixed assets -€17,603
down €17,603 (-31.5%), from €55,813 to €38,209
of which Furniture and vehicles: -€15,562
- Profit (loss) carried forward +€23,453
up €23,453 (+37.9%), from €61,956 to €85,409
- Tax, wage and social debts -€20,942
down €20,942 (-57.7%), from €36,275 to €15,333
of which Taxes: -€20,552
- Debts after one year -€12,870
no longer reported in 2025 (was €12,870)
- Other debts -€12,605
no longer reported in 2025 (was €12,605)
- Current portion of long-term debt -€10,128
down €10,128 (-44.0%), from €22,998 to €12,870
- Gross operating margin -€12,656
down €12,656 (-7.6%), from €166,005 to €153,349
- Taxes -€4,087
down €4,087 (-35.7%), from €11,452 to €7,365
- Staff costs -€3,895
down €3,895 (-4.5%), from €86,734 to €82,840
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,805 | €145,749 | -€29,057 | -16.6% |
| Fixed assets | 21/28 | €55,993 | €38,389 | -€17,603 | -31.4% |
| Tangible fixed assets | 22/27 | €55,813 | €38,209 | -€17,603 | -31.5% |
| Plant, machinery and equipment | 23 | €11,277 | €16,766 | +€5,489 | +48.7% |
| Furniture and vehicles | 24 | €32,234 | €16,671 | -€15,562 | -48.3% |
| Leasing and similar rights | 25 | €6,604 | - | -€6,604 | |
| Other tangible fixed assets | 26 | €5,698 | €4,772 | -€926 | -16.3% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €118,813 | €107,359 | -€11,453 | -9.6% |
| Amounts receivable after more than one year | 29 | €42,128 | - | -€42,128 | |
| Trade receivables | 290 | €24,664 | - | -€24,664 | |
| Other amounts receivable | 291 | €17,464 | - | -€17,464 | |
| Amounts receivable within one year | 40/41 | - | €54,028 | +€54,028 | |
| Trade receivables | 40 | - | €21,382 | +€21,382 | |
| Other amounts receivable | 41 | - | €32,647 | +€32,647 | |
| Cash at bank and in hand | 54/58 | €68,595 | €43,733 | -€24,862 | -36.2% |
| Deferred charges and accrued income | 490/1 | €8,090 | €9,598 | +€1,508 | +18.6% |
| Total equity and liabilities | 10/49 | €174,805 | €145,749 | -€29,057 | -16.6% |
| Equity | 10/15 | €80,556 | €104,009 | +€23,453 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,956 | €85,409 | +€23,453 | +37.9% |
| Amounts payable | 17/49 | €94,249 | €41,740 | -€52,509 | -55.7% |
| Amounts payable after more than one year | 17 | €12,870 | - | -€12,870 | |
| Financial debts | 170/4 | €12,870 | - | -€12,870 | |
| Amounts payable within one year | 42/48 | €81,355 | €41,727 | -€39,627 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €22,998 | €12,870 | -€10,128 | -44.0% |
| Trade debts | 44 | €9,476 | €13,524 | +€4,048 | +42.7% |
| Suppliers | 440/4 | €9,476 | €13,524 | +€4,048 | +42.7% |
| Taxes, remuneration and social security | 45 | €36,275 | €15,333 | -€20,942 | -57.7% |
| Taxes | 450/3 | €29,783 | €9,231 | -€20,552 | -69.0% |
| Remuneration and social security | 454/9 | €6,493 | €6,103 | -€390 | -6.0% |
| Other amounts payable | 47/48 | €12,605 | - | -€12,605 | |
| Accrued charges and deferred income | 492/3 | €25 | €12 | -€12 | -50.0% |
| Remuneration, social security and pensions | 62 | €86,734 | €82,840 | -€3,895 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,786 | €34,151 | +€1,365 | +4.2% |
| Other operating charges | 640/8 | €3,179 | €3,910 | +€732 | +23.0% |
| Gross operating margin | 9900 | €166,005 | €153,349 | -€12,656 | -7.6% |
| Operating profit (loss) | 9901 | €43,306 | €32,448 | -€10,857 | -25.1% |
| Financial income | 75/76B | €85 | €243 | +€158 | +185% |
| Recurring financial income | 75 | €85 | €243 | +€158 | +185% |
| Financial charges | 65/66B | €3,469 | €1,874 | -€1,595 | -46.0% |
| Recurring financial charges | 65 | €3,469 | €1,874 | -€1,595 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €39,922 | €30,817 | -€9,105 | -22.8% |
| Income taxes | 67/77 | €11,452 | €7,365 | -€4,087 | -35.7% |
| Profit (loss) for the period | 9904 | €28,470 | €23,453 | -€5,018 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,470 | €23,453 | -€5,018 | -17.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.